The tariff classification of a puzzle/storybook from China.
Issued July 17, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The article consists of a 15-piece giant floor puzzle with spinner, 12 construction play pieces, and an 8-page illustrated storybook. Users can read the storybook, put together the floor puzzle and create a construction site game board. The sample will be returned at your request. The Big Builder consists of different components that are classified in different subheadings of the Harmonized Tariff Schedule of the United States (HTSUS). Under the General Rules of Interpretation (GRI) of the HTS, it is, at times, necessary to decide the classification of a combination of components based on a determination of which component imparts the essential character to that combination. In this case, the puzzle/storybook component imparts the essential character and the Big Builder will be classified as if it consisted of the puzzle and storybook features only.
CBP rationale
The applicable subheading for the My Giant Floor Puzzle™ Big Builder will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof, Other.
Full text
N014220 July 17, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Marianella Tomasio Innovative Kids 18 Ann Street Norwalk CT 06854-2258 RE: The tariff classification of a puzzle/storybook from China. Dear Ms. Tomasio: In your letter dated July 11, 2007, you requested a tariff classification ruling. The sample subject of your inquiry is identified as My Giant Floor Puzzle™ Big Builder. The article consists of a 15-piece giant floor puzzle with spinner, 12 construction play pieces, and an 8-page illustrated storybook. Users can read the storybook, put together the floor puzzle and create a construction site game board. The sample will be returned at your request. The Big Builder consists of different components that are classified in different subheadings of the Harmonized Tariff Schedule of the United States (HTSUS). Under the General Rules of Interpretation (GRI) of the HTS, it is, at times, necessary to decide the classification of a combination of components based on a determination of which component imparts the essential character to that combination. In this case, the puzzle/storybook component imparts the essential character and the Big Builder will be classified as if it consisted of the puzzle and storybook features only. The applicable subheading for the My Giant Floor Puzzle™ Big Builder will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof, Other.” The rate of duty is free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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